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All Journal AKUNTANSI DEWANTARA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Equity: Jurnal Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pasca Dharma Pengabdian Masyarakat Jurnal Ekonomi International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Akuntansi Perwira Journal of Economics and Business (PJEB) Jurnal Pengabdian Siliwangi
Tiara Pradani
Universitas Siliwangi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality (Empirical Study on Foreign-Affiliated Public Accountants in Jakarta) Bambang Subiyanto; Tiara Pradani; Nur Asiyah
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The findings underscore the significant impact of time budget pressure on audit quality, emphasizing that auditors' performance is intrinsically linked to their ability to manage the pressures associated with tight timelines. In contrast, audit fees were not found to substantially affect audit quality, revealing that an excessive fee structure may jeopardize auditor independence. Auditor independence emerged as a critical factor, significantly influencing audit quality. A higher level of independence among auditors corresponded with improved audit quality. This research underscores the need for careful management of time constraints and emphasizes the pivotal role of auditor independence in ensuring the integrity and reliability of audit outcomes.
Inovasi Produk Olahan Berbahan Dasar Cabai sebagai Potensi Lokal di Desa Cikoneng Kabupaten Ciamis Ade Komaludin; Dodi Tirtana; Risna Amalia Hamzah; Tiara Pradani; Anwar Taufik Rakhmat; Dwiyan Al Rasyid
Abdimas Galuh Vol 8, No 1 (2026): Maret 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i1.21498

Abstract

Cabai merupakan salah satu komoditas hortikultura unggulan yang memiliki nilai ekonomi tinggi. Namun, fluktuasi harga cabai terutama saat panen raya sering menimbulkan kerugian bagi petani. Oleh karena itu, diperlukan inovasi pengolahan produk berbahan dasar cabai sebagai upaya meningkatkan nilai tambah dan ketahanan ekonomi masyarakat desa. Kegiatan pengabdian kepada masyarakat ini dilaksanakan bersama Kelompok Wanita Tani Bintang Manggala di Desa Cikoneng, Kabupaten Ciamis, dengan tujuan memberikan keterampilan pengolahan cabai menjadi produk sambal kemasan yang higienis, tahan lama, serta memiliki daya jual lebih tinggi. Metode pelaksanaan meliputi tahapan persiapan, pemaparan materi, praktik pembuatan sambal, diskusi interaktif, hingga pendampingan kewirausahaan. Materi yang diberikan mencakup pentingnya inovasi olahan cabai, standar keamanan pangan, strategi pengemasan modern, serta alternatif ketahanan pangan untuk penyimpanan yang cukup lama. Peserta juga dilatih menghitung biaya produksi, menentukan harga jual, serta membuat label produk yang menarik. Luaran dari kegiatan ini adalah peningkatan keterampilan teknis dan kewirausahaan anggota kelompok tani, lahirnya produk sambal kemasan berbasis potensi lokal, serta terbukanya peluang pengembangan usaha mikro. Dengan demikian, kegiatan ini diharapkan mampu memperkuat pemberdayaan masyarakat dan mendukung diversifikasi ekonomi desa dalam mengolah cabai untuk memiliki nilai ekonomis yang lebih tinggi..
The Moderation Role of Budget Ratcheting: The Relationship Between Fiscal Decentralization and Regional Spending Jurni Hayati; Tiara Pradani; Dodi Tirtana
Equity: Jurnal Ekonomi Vol 11 No 2 (2023): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v11i2.191

Abstract

This research aims to determine whether there is a relationship between fiscal decentralization and local government public spending in Indonesia. This research also aims to determine how budget ratcheting can strengthen the relationship between fiscal decentralization and local government regional spending in Indonesia. This research is a development of a which was modified by adding a Budget Ratcheting variable as moderation. The method used in this research is quantitative by analyzing data collected from provincial-level regional expenditure budget reports in Indonesia from 2018 to 2022. The research results show a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD). Still, there is no significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD), which is moderated by the Budget Ratcheting (RB). There is a significant influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after adding control variables (PAD and PL). However, there is a moderating influence of theBudget Ratcheting (RB) in strengthening the influence of Fiscal Decentralization (TKDD) on Regional Expenditures (BD) after the control variables (PAD and PL) remain insignificant, so it can be stated that theBudget Ratcheting has not been able to strengthen the positive relationship between fiscal decentralization and regional spending after adding the control variables (PAD and PL).
KAJIAN AKUNTABILITAS KEUANGAN DAN TRANSPARANSI DALAM MENILAI KINERJA PEMERINTAHAN DESA Nur Jannah Abdi Aziz; Winda Ayu Anggraini; Tiara Pradani
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.301

Abstract

This study aims to explore the effect of financial accountability and transparency on village government performance in managing village finances. The research method used is quantitative method using multiple regression analysis. Data were collected through the distribution of questionnaires, documentation techniques, and  interviews. The results showed a significant relationship between financial accountability, transparency, and village government performance. The supporting evidence found in this study states that village governments that have a high level of financial accountability and a good level of transparency tend to have better performance in managing village finances. Next research can be enriched by involving qualitative analysis and involving a wider sample of respondents.
Co-Authors Ade Komaludin Ade Komaludin Anggraini, Winda Ayu Anwar Taufik Rakhmat Aryanti, Silvia Dwi Bambang Subiyanto Bambang Subiyanto Bambang Subiyanto, Bambang Dedi Kusmayadi Deny Hidayat Dermawan, Wildan Dwi Dinda Tri Novianty Divian Dodi Tirtana Dwiyan Al Rasyid Irman Firmansyah Jajang Badruzaman Juniar Alisa Jurni Hayati Kumba Digdowiseiso, Kumba Nada Virgita Nadia Aulia, Nadia Nanda, Ulfa Luthfia Nur Asiyah Nur Asiyah Nur Jannah Abdi Aziz Nur Jannah Abdi Aziz Putra, Aquinaldo Sistanto Putri, Pretisila Kartika Rahayu Lestari Risna Amalia Hamzah Rosidah, Euis Sihite, Indah Elyza Tedi Rustendi Ulfa Luthfia Nanda Vera Diyanty Wahid, Nisa Noor Winda Ayu Anggraini